CONTOSO: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CONTOSO
Largest movements
- Cash +€136,737
up €136,737 (+116%), from €117,488 to €254,225
mainly Current investments (+€97,504) and Net result for the year (+€51,984)
- Current investments -€97,504
down €97,504 (-100%), from €97,504 to €0
- Tangible fixed assets -€11,244
down €11,244 (-20.7%), from €54,280 to €43,036
of which Furniture and vehicles: -€10,008
- Reserves +€51,984
up €51,984 (+24.0%), from €216,447 to €268,431
- Other debts -€32,503
down €32,503 (-45.3%), from €71,760 to €39,257
- Tax, wage and social debts +€4,929
up €4,929 (+52.0%), from €9,471 to €14,399
- Financial income +€31,156
up €31,156 (+6,091%), from €512 to €31,667
- Taxes +€6,225
up €6,225 (+46.0%), from €13,544 to €19,769
- Depreciation +€4,398
up €4,398 (+50.0%), from €8,805 to €13,203
- Gross operating margin -€4,027
down €4,027 (-6.6%), from €61,312 to €57,285
- Financial charges +€1,605
up €1,605 (+83.1%), from €1,932 to €3,537
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,848 | €331,917 | +€26,069 | +8.5% |
| Fixed assets | 21/28 | €54,280 | €43,036 | -€11,244 | -20.7% |
| Tangible fixed assets | 22/27 | €54,280 | €43,036 | -€11,244 | -20.7% |
| Furniture and vehicles | 24 | €46,091 | €36,083 | -€10,008 | -21.7% |
| Other tangible fixed assets | 26 | €8,189 | €6,953 | -€1,236 | -15.1% |
| Current assets | 29/58 | €251,568 | €288,881 | +€37,313 | +14.8% |
| Amounts receivable within one year | 40/41 | €35,924 | €32,912 | -€3,012 | -8.4% |
| Trade receivables | 40 | €30,634 | €32,912 | +€2,278 | +7.4% |
| Other amounts receivable | 41 | €5,290 | €0 | -€5,290 | -100% |
| Current investments | 50/53 | €97,504 | €0 | -€97,504 | -100% |
| Cash at bank and in hand | 54/58 | €117,488 | €254,225 | +€136,737 | +116% |
| Deferred charges and accrued income | 490/1 | €652 | €1,744 | +€1,092 | +167% |
| Total equity and liabilities | 10/49 | €305,848 | €331,917 | +€26,069 | +8.5% |
| Equity | 10/15 | €222,647 | €274,631 | +€51,984 | +23.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €216,447 | €268,431 | +€51,984 | +24.0% |
| Distributable reserves | 133 | €216,447 | €268,431 | +€51,984 | +24.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,201 | €57,286 | -€25,915 | -31.1% |
| Amounts payable within one year | 42/48 | €81,709 | €54,182 | -€27,527 | -33.7% |
| Trade debts | 44 | €479 | €525 | +€47 | +9.8% |
| Suppliers | 440/4 | €479 | €525 | +€47 | +9.8% |
| Taxes, remuneration and social security | 45 | €9,471 | €14,399 | +€4,929 | +52.0% |
| Taxes | 450/3 | €9,471 | €14,399 | +€4,929 | +52.0% |
| Other amounts payable | 47/48 | €71,760 | €39,257 | -€32,503 | -45.3% |
| Accrued charges and deferred income | 492/3 | €1,492 | €3,104 | +€1,612 | +108% |
| Non-recurring operating income | 76A | €11,755 | €0 | -€11,755 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,805 | €13,203 | +€4,398 | +50.0% |
| Other operating charges | 640/8 | €686 | €459 | -€227 | -33.1% |
| Gross operating margin | 9900 | €61,312 | €57,285 | -€4,027 | -6.6% |
| Operating profit (loss) | 9901 | €51,821 | €43,623 | -€8,199 | -15.8% |
| Financial income | 75/76B | €512 | €31,667 | +€31,156 | +6,091% |
| Recurring financial income | 75 | €512 | €31,667 | +€31,156 | +6,091% |
| Financial charges | 65/66B | €1,932 | €3,537 | +€1,605 | +83.1% |
| Recurring financial charges | 65 | €1,932 | €3,537 | +€1,605 | +83.1% |
| Profit (loss) for the period before taxes | 9903 | €50,401 | €71,753 | +€21,352 | +42.4% |
| Income taxes | 67/77 | €13,544 | €19,769 | +€6,225 | +46.0% |
| Profit (loss) for the period | 9904 | €36,856 | €51,984 | +€15,127 | +41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,856 | €51,984 | +€15,127 | +41.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.